{"id":10303,"date":"2024-03-18T19:11:14","date_gmt":"2024-03-18T12:11:14","guid":{"rendered":"https:\/\/arito.vn\/?p=10303"},"modified":"2025-06-16T16:57:51","modified_gmt":"2025-06-16T09:57:51","slug":"so-cai-la-gi-huong-dan-cach-ghi-so-cai-chi-tiet-nhat","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/so-cai-la-gi-huong-dan-cach-ghi-so-cai-chi-tiet-nhat\/","title":{"rendered":"S\u1ed5 c\u00e1i l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn c\u00e1ch ghi s\u1ed5 c\u00e1i chi ti\u1ebft nh\u1ea5t"},"content":{"rendered":"

Trong m\u00f4i tr\u01b0\u1eddng kinh doanh ph\u1ee9c t\u1ea1p ng\u00e0y nay, vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 s\u1ed5 c\u00e1i v\u00e0 c\u00e1ch ghi ch\u00e9p th\u00f4ng tin trong \u0111\u00f3 l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ec3 duy tr\u00ec s\u1ef1 minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c. B\u00e0i vi\u1ebft s\u1ebd \u0111i s\u00e2u v\u00e0o kh\u00e1i ni\u1ec7m c\u0169ng nh\u01b0 h\u01b0\u1edbng d\u1eabn c\u00e1ch ghi s\u1ed5 c\u00e1i m\u1ed9t c\u00e1ch chi ti\u1ebft nh\u1ea5t. Tr\u01b0\u1edbc khi kh\u00e1m ph\u00e1 c\u00e1c b\u01b0\u1edbc c\u1ee5 th\u1ec3, h\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u v\u1ec1 \u00fd ngh\u0129a v\u00e0 vai tr\u00f2 c\u1ee7a s\u1ed5 c\u00e1i trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

1. S\u1ed5 c\u00e1i l\u00e0 g\u00ec?<\/b><\/h2>\n

S\u1ed5 c\u00e1i<\/a><\/strong> l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh, \u0111\u00f3 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 c\u01a1 b\u1ea3n \u0111\u1ec3 ghi ch\u00e9p v\u00e0 theo d\u00f5i c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n. S\u1ed5 c\u00e1i th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c v\u00e0 l\u01b0u tr\u1eef th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n thu v\u00e0 chi, c\u0169ng nh\u01b0 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

C\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh nh\u01b0 mua b\u00e1n h\u00e0ng h\u00f3a, thanh to\u00e1n c\u00e1c h\u00f3a \u0111\u01a1n, thu nh\u1eadp t\u1eeb doanh s\u1ed1 b\u00e1n h\u00e0ng, v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh kh\u00e1c \u0111\u01b0\u1ee3c ghi l\u1ea1i trong s\u1ed5 c\u00e1i. M\u1ed7i giao d\u1ecbch s\u1ebd c\u00f3 m\u1ed9t b\u00fat k\u00fd t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 \u0111\u00e1nh d\u1ea5u v\u00e0 x\u00e1c nh\u1eadn s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra.<\/span><\/p>\n

C\u1ea5u tr\u00fac c\u1ee7a s\u1ed5 c\u00e1i th\u01b0\u1eddng bao g\u1ed3m c\u00e1c c\u1ed9t cho c\u00e1c th\u00f4ng tin quan tr\u1ecdng nh\u01b0 <\/span>ng\u00e0y giao d\u1ecbch, m\u00f4 t\u1ea3 giao d\u1ecbch, s\u1ed1 ti\u1ec1n thu ho\u1eb7c chi, v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng.<\/b> C\u00e1c t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 l\u00e0 t\u00e0i kho\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty ho\u1eb7c c\u00e1 nh\u00e2n, nh\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/strong>, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u00e0 v\u00e2n v\u00e2n.<\/span><\/p>\n

S\u1ed5 c\u00e1i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c duy tr\u00ec th\u1ee7 c\u00f4ng ho\u1eb7c s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh. Trong m\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n b\u1eb1ng s\u1ed5 c\u00e1i th\u1ee7 c\u00f4ng, c\u00e1c b\u00fat k\u00fd th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng tay tr\u00ean gi\u1ea5y ho\u1eb7c s\u1ed5 s\u00e1ch. Trong khi \u0111\u00f3, trong m\u00f4i tr\u01b0\u1eddng k\u1ebf to\u00e1n s\u1ed1, th\u00f4ng tin \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh v\u00e0 c\u00e1c b\u00e1o c\u00e1o c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1ef1 \u0111\u1ed9ng t\u1eeb d\u1eef li\u1ec7u n\u00e0y.<\/span><\/p>\n

Qu\u1ea3n l\u00fd s\u1ed5 c\u00e1i l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh cho b\u1ea5t k\u1ef3 t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n n\u00e0o. Vi\u1ec7c duy tr\u00ec s\u1ed5 c\u00e1i c\u1ea9n th\u1eadn v\u00e0 ch\u00ednh x\u00e1c gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ghi l\u1ea1i \u0111\u00fang c\u00e1ch v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 x\u00e1c minh theo nhu c\u1ea7u. \u0110i\u1ec1u n\u00e0y c\u0169ng gi\u00fap trong vi\u1ec7c chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u00e2n t\u00edch hi\u1ec7u su\u1ea5t kinh doanh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb. N\u00f3 c\u0169ng l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu c\u1ee7a quy tr\u00ecnh ki\u1ec3m to\u00e1n, khi ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ki\u1ec3m tra v\u00e0 x\u00e1c minh c\u00e1c giao d\u1ecbch trong s\u1ed5 c\u00e1i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh.<\/span><\/p>\n

\"s\u1ed5<\/p>\n

2. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a s\u1ed5 c\u00e1i<\/b><\/h2>\n

S\u1ed5 c\u00e1i l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh, v\u00e0 c\u00f3 m\u1ed9t s\u1ed1 \u0111\u1eb7c \u0111i\u1ec3m c\u01a1 b\u1ea3n gi\u00fap n\u00f3 ph\u1ea3n \u00e1nh v\u00e0 ghi ch\u00e9p c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/p>\n

2.1. T\u1ed5 ch\u1ee9c logic v\u00e0 t\u00ednh h\u1ec7 th\u1ed1ng<\/b><\/h3>\n

M\u1ed9t trong nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m quan tr\u1ecdng nh\u1ea5t c\u1ee7a s\u1ed5 c\u00e1i l\u00e0 s\u1ef1 t\u1ed5 ch\u1ee9c logic v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng. S\u1ed5 c\u00e1i \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c th\u00e0nh c\u00e1c c\u1ed9t v\u00e0 h\u00e0ng \u0111\u1ec3 d\u1ec5 d\u00e0ng ghi ch\u00e9p th\u00f4ng tin v\u00e0 t\u00ecm ki\u1ebfm d\u1eef li\u1ec7u. Th\u00f4ng th\u01b0\u1eddng, c\u00e1c c\u1ed9t trong s\u1ed5 c\u00e1i bao g\u1ed3m ng\u00e0y giao d\u1ecbch, m\u00f4 t\u1ea3 giao d\u1ecbch, s\u1ed1 ti\u1ec1n thu ho\u1eb7c chi, v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng. C\u1ea5u tr\u00fac n\u00e0y gi\u00fap cho vi\u1ec7c xem x\u00e9t v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u tr\u1edf n\u00ean thu\u1eadn ti\u1ec7n, \u0111\u1ed3ng th\u1eddi gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng s\u1ed5 c\u00e1i d\u1ec5 d\u00e0ng hi\u1ec3u \u0111\u01b0\u1ee3c n\u1ed9i dung v\u00e0 \u00fd ngh\u0129a c\u1ee7a t\u1eebng giao d\u1ecbch.<\/span><\/p>\n

2.2. T\u00ednh linh ho\u1ea1t cao<\/b><\/h3>\n

S\u1ed5 c\u00e1i c\u0169ng th\u01b0\u1eddng c\u00f3 t\u00ednh linh ho\u1ea1t cao, cho ph\u00e9p th\u00eam m\u1edbi ho\u1eb7c ch\u1ec9nh s\u1eeda th\u00f4ng tin m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng. Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00f3 th\u1ec3 xu\u1ea5t hi\u1ec7n nhi\u1ec1u giao d\u1ecbch m\u1edbi v\u00e0 thay \u0111\u1ed5i, v\u00e0 s\u1ed5 c\u00e1i c\u1ea7n ph\u1ea3i linh ho\u1ea1t \u0111\u1ec3 c\u00f3 th\u1ec3 ghi nh\u1eadn ch\u00fang m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c. T\u00ednh linh ho\u1ea1t n\u00e0y gi\u00fap s\u1ed5 c\u00e1i th\u00edch nghi v\u1edbi m\u1ecdi t\u00ecnh hu\u1ed1ng kinh doanh v\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo th\u1eddi gian th\u1ef1c.<\/span><\/p>\n

2.3. T\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch<\/b><\/h3>\n

M\u1ed9t \u0111\u1eb7c \u0111i\u1ec3m quan tr\u1ecdng kh\u00e1c c\u1ee7a s\u1ed5 c\u00e1i l\u00e0 t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch. S\u1ed5 c\u00e1i ph\u1ea3i \u0111\u01b0\u1ee3c duy tr\u00ec v\u00e0 c\u1eadp nh\u1eadt m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c th\u00f4ng tin ghi l\u1ea1i l\u00e0 ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady. M\u1ed7i giao d\u1ecbch t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u00fang c\u00e1ch, v\u1edbi th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chi ti\u1ebft. S\u1ef1 ch\u00ednh x\u00e1c trong s\u1ed5 c\u00e1i kh\u00f4ng ch\u1ec9 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng trong vi\u1ec7c giao d\u1ecbch t\u00e0i ch\u00ednh m\u00e0 c\u00f2n gi\u00fap qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng ki\u1ec3m tra v\u00e0 x\u00e1c minh th\u00f4ng tin khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n

2.4. T\u00ednh di\u1ec5n gi\u1ea3i<\/b><\/h3>\n

\u0110\u1eb7c \u0111i\u1ec3m ti\u1ebfp theo c\u1ee7a s\u1ed5 c\u00e1i l\u00e0 t\u00ednh di\u1ec5n gi\u1ea3i. M\u1ed7i giao d\u1ecbch \u0111\u01b0\u1ee3c ghi l\u1ea1i trong s\u1ed5 c\u00e1i th\u01b0\u1eddng \u0111\u01b0\u1ee3c di\u1ec5n gi\u1ea3i m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u00e0 chi ti\u1ebft \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t v\u00e0 \u00fd ngh\u0129a c\u1ee7a t\u1eebng giao d\u1ecbch. Th\u00f4ng tin di\u1ec5n gi\u1ea3i cung c\u1ea5p b\u1ed1i c\u1ea3nh v\u00e0 l\u00fd do cho vi\u1ec7c th\u1ef1c hi\u1ec7n giao d\u1ecbch, gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng s\u1ed5 c\u00e1i hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh li\u00ean quan.<\/span><\/p>\n

2.5. T\u00ednh li\u00ean t\u1ee5c v\u00e0 li\u00ean k\u1ebft<\/b><\/h3>\n

S\u1ed5 c\u00e1i c\u0169ng c\u00f3 t\u00ednh li\u00ean t\u1ee5c v\u00e0 li\u00ean k\u1ebft. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00e1c th\u00f4ng tin trong s\u1ed5 c\u00e1i ph\u1ea3i \u0111\u01b0\u1ee3c li\u00ean k\u1ebft v\u1edbi nhau m\u1ed9t c\u00e1ch logic v\u00e0 c\u00f3 th\u1ec3 theo d\u00f5i \u0111\u01b0\u1ee3c qua c\u00e1c phi\u00ean b\u1ea3n v\u00e0 th\u1eddi gian. M\u1ed7i giao d\u1ecbch m\u1edbi th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch tr\u01b0\u1edbc \u0111\u00f3, v\u00e0 s\u1ed5 c\u00e1i c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c duy tr\u00ec m\u1ed9t c\u00e1ch li\u00ean t\u1ee5c \u0111\u1ec3 c\u00f3 th\u1ec3 hi\u1ec3n th\u1ecb s\u1ef1 li\u00ean k\u1ebft v\u00e0 l\u1ecbch s\u1eed c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

2.6. Tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd<\/b><\/h3>\n

Cu\u1ed1i c\u00f9ng, s\u1ed5 c\u00e1i c\u0169ng ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd. Vi\u1ec7c duy tr\u00ec s\u1ed5 c\u00e1i ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf ho\u1eb7c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd. C\u00e1c nguy\u00ean t\u1eafc v\u00e0 quy \u0111\u1ecbnh n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng s\u1ed5 c\u00e1i c\u00f3 gi\u00e1 tr\u1ecb v\u00e0 minh b\u1ea1ch trong vi\u1ec7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m to\u00e1n.<\/span><\/p>\n

3. \u00dd ngh\u0129a c\u1ee7a s\u1ed5 c\u00e1i\u00a0<\/b><\/h2>\n

S\u1ed5 c\u00e1i c\u00f3 \u00fd ngh\u0129a v\u00f4 c\u00f9ng quan tr\u1ecdng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh, v\u1edbi nhi\u1ec1u kh\u00eda c\u1ea1nh \u0111a d\u1ea1ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 th\u00f4ng tin kinh doanh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n.<\/span><\/p>\n

3.1. C\u01a1 s\u1edf theo d\u00f5i c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh<\/b><\/h3>\n

M\u1ed9t trong nh\u1eefng \u00fd ngh\u0129a quan tr\u1ecdng nh\u1ea5t c\u1ee7a s\u1ed5 c\u00e1i l\u00e0 l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c ghi ch\u00e9p v\u00e0 theo d\u00f5i c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh. S\u1ed5 c\u00e1i l\u00e0 n\u01a1i m\u00e0 m\u1ecdi giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi l\u1ea1i m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn v\u00e0 ch\u00ednh x\u00e1c. T\u1eeb vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, thanh to\u00e1n c\u00e1c h\u00f3a \u0111\u01a1n, thu nh\u1eadp t\u1eeb doanh s\u1ed1 b\u00e1n h\u00e0ng \u0111\u1ebfn c\u00e1c chi ph\u00ed v\u1eadn h\u00e0nh, t\u1ea5t c\u1ea3 \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi ch\u00e9p trong s\u1ed5 c\u00e1i. \u0110i\u1ec1u n\u00e0y gi\u00fap cho vi\u1ec7c theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh tr\u1edf n\u00ean d\u1ec5 d\u00e0ng h\u01a1n, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p m\u1ed9t b\u1ea3n sao l\u01b0u c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch quan tr\u1ecdng.<\/span><\/p>\n

3.2. Cung c\u1ea5p th\u00f4ng tin\u00a0<\/b><\/h3>\n

S\u1ed5 c\u00e1i c\u0169ng c\u00f3 \u00fd ngh\u0129a trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t kinh doanh. B\u1eb1ng c\u00e1ch ph\u00e2n t\u00edch d\u1eef li\u1ec7u trong s\u1ed5 c\u00e1i, ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3. Th\u00f4ng qua s\u1ed5 c\u00e1i, h\u1ecd c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c ngu\u1ed3n thu nh\u1eadp ch\u00ednh, chi ph\u00ed quan tr\u1ecdng, l\u1ee3i nhu\u1eadn v\u00e0 l\u1ed7 r\u1ee7i ro t\u00e0i ch\u00ednh. Nh\u1eefng th\u00f4ng tin n\u00e0y l\u00e0 c\u01a1 s\u1edf cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh kinh doanh quan tr\u1ecdng, bao g\u1ed3m vi\u1ec7c \u0111\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5, x\u00e1c \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c gi\u1ea3m chi ph\u00ed, v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n.<\/span><\/p>\n

3.3. H\u1ed7 tr\u1ee3 quy tr\u00ecnh ki\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/h3>\n

M\u1ed9t trong nh\u1eefng \u00fd ngh\u0129a ch\u1ee7 ch\u1ed1t c\u1ee7a s\u1ed5 c\u00e1i l\u00e0 h\u1ed7 tr\u1ee3 quy tr\u00ecnh ki\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. S\u1ed5 c\u00e1i ch\u1ee9a th\u00f4ng tin chi ti\u1ebft v\u1ec1 t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u1eb1ng c\u00e1ch x\u00e1c minh th\u00f4ng tin trong s\u1ed5 c\u00e1i v\u1edbi c\u00e1c t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 kh\u00e1c nh\u01b0 h\u00f3a \u0111\u01a1n, bi\u00ean lai v\u00e0 h\u1ed3 s\u01a1 giao d\u1ecbch, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n l\u00e0 \u0111\u00e1ng tin c\u1eady v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 k\u1ebf to\u00e1n.<\/span><\/p>\n

3.4. Qu\u1ea3n l\u00fd n\u1ee3 v\u00e0 t\u00edn d\u1ee5ng<\/b><\/h3>\n

S\u1ed5 c\u00e1i c\u0169ng c\u00f3 \u00fd ngh\u0129a trong vi\u1ec7c qu\u1ea3n l\u00fd n\u1ee3 v\u00e0 t\u00edn d\u1ee5ng. B\u1eb1ng c\u00e1ch ghi ch\u00e9p v\u00e0 theo d\u00f5i c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 t\u00edn d\u1ee5ng trong s\u1ed5 c\u00e1i, ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c thanh to\u00e1n \u0111\u00fang h\u1ea1n v\u00e0 t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c duy tr\u00ec \u1ed5n \u0111\u1ecbnh. Th\u00f4ng qua vi\u1ec7c ki\u1ec3m so\u00e1t n\u1ee3 v\u00e0 t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 t\u0103ng c\u01b0\u1eddng uy t\u00edn trong c\u1ed9ng \u0111\u1ed3ng kinh doanh.<\/span><\/p>\n

3.5. Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n<\/b><\/h3>\n

Ngo\u00e0i ra, s\u1ed5 c\u00e1i c\u0169ng c\u00f3 \u00fd ngh\u0129a trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n. B\u1eb1ng c\u00e1ch ghi ch\u00e9p c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 trong s\u1ed5 c\u00e1i, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 theo d\u00f5i v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh. Th\u00f4ng qua s\u1ed5 c\u00e1i, h\u1ecd c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n quan tr\u1ecdng, nh\u01b0 ti\u1ec1n m\u1eb7t, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0, c\u0169ng nh\u01b0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/a><\/strong>. Th\u00f4ng tin n\u00e0y l\u00e0 c\u01a1 s\u1edf cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111\u1ea7u t\u01b0, vay m\u01b0\u1ee3n v\u00e0 ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn.<\/span><\/p>\n

3.6. \u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 quy \u0111\u1ecbnh k\u1ebf to\u00e1n<\/b><\/h3>\n

Cu\u1ed1i c\u00f9ng, s\u1ed5 c\u00e1i c\u0169ng c\u00f3 \u00fd ngh\u0129a trong vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 quy \u0111\u1ecbnh k\u1ebf to\u00e1n. Vi\u1ec7c duy tr\u00ec s\u1ed5 c\u00e1i theo c\u00e1ch m\u00e0 tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 v\u00e0 minh b\u1ea1ch c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh. Th\u00f4ng qua vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh ti\u1ec1m \u1ea9n, \u0111\u1ed3ng th\u1eddi x\u00e2y d\u1ef1ng v\u00e0 duy tr\u00ec m\u1ed9t uy t\u00edn t\u1ed1t trong c\u1ed9ng \u0111\u1ed3ng kinh doanh.<\/span><\/p>\n

4. C\u00e1c lo\u1ea1i s\u1ed5 c\u00e1i ph\u1ed5 bi\u1ebfn<\/b><\/h2>\n

4.1. D\u1ef1a theo h\u00ecnh th\u1ee9c<\/b><\/h3>\n

D\u1ef1a v\u00e0o h\u00ecnh th\u1ee9c, c\u00f3 nhi\u1ec1u lo\u1ea1i s\u1ed5 c\u00e1i kh\u00e1c nhau nh\u1eb1m ph\u1ee5c v\u1ee5 cho vi\u1ec7c ghi ch\u00e9p v\u00e0 qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u00f4 t\u1ea3 chi ti\u1ebft v\u1ec1 t\u1eebng lo\u1ea1i s\u1ed5 c\u00e1i:<\/span><\/p>\n

4.1.1. S\u1ed5 c\u00e1i theo h\u00ecnh th\u1ee9c nh\u1eadt k\u00fd chung:<\/span><\/p>\n

S\u1ed5 c\u00e1i theo h\u00ecnh th\u1ee9c nh\u1eadt k\u00fd chung l\u00e0 m\u1ed9t lo\u1ea1i s\u1ed5 c\u00e1i ph\u1ed5 bi\u1ebfn trong k\u1ebf to\u00e1n, n\u01a1i m\u00e0 m\u1ed7i giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi ch\u00e9p m\u1ed9t c\u00e1ch chi ti\u1ebft d\u1ef1a tr\u00ean c\u1ea5u tr\u00fac c\u1ee7a nh\u1eadt k\u00fd. C\u1ea5u tr\u00fac c\u01a1 b\u1ea3n c\u1ee7a s\u1ed5 c\u00e1i nh\u1eadt k\u00fd chung bao g\u1ed3m c\u00e1c c\u1ed9t nh\u01b0 ng\u00e0y, m\u00f4 t\u1ea3 giao d\u1ecbch, t\u00e0i kho\u1ea3n n\u1ee3, t\u00e0i kho\u1ea3n ph\u1ea3i v\u00e0 s\u1ed1 ti\u1ec1n. M\u1ed7i giao d\u1ecbch s\u1ebd \u0111\u01b0\u1ee3c ghi ch\u00e9p m\u1ed9t c\u00e1ch chi ti\u1ebft, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a th\u00f4ng tin k\u1ebf to\u00e1n.<\/span><\/p>\n

4.1.2. Nh\u1eadt k\u00fd s\u1ed5 c\u00e1i:<\/i><\/b><\/h4>\n

Nh\u1eadt k\u00fd s\u1ed5 c\u00e1i l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c k\u1ebft h\u1ee3p gi\u1eefa nh\u1eadt k\u00fd v\u00e0 s\u1ed5 c\u00e1i, n\u01a1i m\u00e0 th\u00f4ng tin v\u1ec1 c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ghi ch\u00e9p m\u1ed9t c\u00e1ch t\u1ed5ng h\u1ee3p v\u00e0 c\u00f3 t\u1ed5 ch\u1ee9c. Th\u00f4ng th\u01b0\u1eddng, nh\u1eadt k\u00fd s\u1ed5 c\u00e1i s\u1ebd ghi ch\u00e9p c\u00e1c giao d\u1ecbch theo t\u1eebng lo\u1ea1i t\u00e0i kho\u1ea3n ho\u1eb7c nh\u00f3m t\u00e0i kho\u1ea3n, thay v\u00ec ghi ch\u00e9p t\u1eebng giao d\u1ecbch c\u1ee5 th\u1ec3. \u0110i\u1ec1u n\u00e0y gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 kh\u00f4ng gian so v\u1edbi vi\u1ec7c ghi ch\u00e9p t\u1eebng giao d\u1ecbch m\u1ed9t.<\/span><\/p>\n

4.1.3. Nh\u1eadt k\u00fd ch\u1ee9ng t\u1eeb v\u00e0 ch\u1ee9ng t\u1eeb ghi s\u1ed5:<\/i><\/b><\/h4>\n

Nh\u1eadt k\u00fd ch\u1ee9ng t\u1eeb l\u00e0 n\u01a1i ghi ch\u00e9p th\u00f4ng tin v\u1ec1 c\u00e1c giao d\u1ecbch d\u1ef1a tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c, nh\u01b0 h\u00f3a \u0111\u01a1n, bi\u00ean nh\u1eadn, ho\u1eb7c c\u00e1c v\u0103n b\u1ea3n t\u00e0i ch\u00ednh kh\u00e1c. Th\u00f4ng tin t\u1eeb nh\u1eadt k\u00fd ch\u1ee9ng t\u1eeb sau \u0111\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi s\u1ed5 v\u00e0o s\u1ed5 c\u00e1i ch\u00ednh th\u1ee9c. Ch\u1ee9ng t\u1eeb ghi s\u1ed5 l\u00e0 qu\u00e1 tr\u00ecnh ghi ch\u00e9p th\u00f4ng tin t\u1eeb nh\u1eadt k\u00fd ch\u1ee9ng t\u1eeb v\u00e0o s\u1ed5 c\u00e1i ch\u00ednh th\u1ee9c, \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi giao d\u1ecbch \u0111\u01b0\u1ee3c ghi ch\u00e9p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n

4.1.4. H\u00ecnh th\u1ee9c ghi s\u1ed5 tr\u00ean m\u00e1y vi t\u00ednh:<\/i><\/b><\/h4>\n

H\u00ecnh th\u1ee9c ghi s\u1ed5 tr\u00ean m\u00e1y vi t\u00ednh l\u00e0 s\u1ef1 ti\u1ebfn b\u1ed9 trong c\u00f4ng ngh\u1ec7 k\u1ebf to\u00e1n, cho ph\u00e9p t\u1ed5 ch\u1ee9c ghi ch\u00e9p v\u00e0 qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh th\u00f4ng qua c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. Th\u00f4ng qua h\u1ec7 th\u1ed1ng n\u00e0y, th\u00f4ng tin v\u1ec1 c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o m\u00e1y t\u00ednh v\u00e0 t\u1ef1 \u0111\u1ed9ng ghi ch\u00e9p v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng trong s\u1ed5 c\u00e1i. \u0110i\u1ec1u n\u00e0y gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian, gi\u1ea3m thi\u1ec3u sai s\u00f3t v\u00e0 t\u0103ng t\u00ednh linh ho\u1ea1t trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/span><\/p>\n

T\u00f3m l\u1ea1i, m\u1ed7i lo\u1ea1i s\u1ed5 c\u00e1i d\u1ef1a v\u00e0o h\u00ecnh th\u1ee9c c\u1ee7a n\u00f3 \u0111\u1ec1u c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 \u01b0u \u0111i\u1ec3m ri\u00eang, nh\u01b0ng m\u1ee5c \u0111\u00edch chung c\u1ee7a ch\u00fang l\u00e0 \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi ch\u00e9p v\u00e0 qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3. S\u1ef1 l\u1ef1a ch\u1ecdn gi\u1eefa c\u00e1c lo\u1ea1i s\u1ed5 c\u00e1i ph\u1ee5 thu\u1ed9c v\u00e0o nhu c\u1ea7u v\u00e0 y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

4.2. D\u1ef1a theo n\u1ed9i dung<\/b><\/h3>\n

4.2.1. S\u1ed5 c\u00e1i chung (General Ledger)<\/i><\/b><\/h4>\n

S\u1ed5 c\u00e1i chung (General Ledger) l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 quan tr\u1ecdng nh\u1ea5t trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a m\u1ecdi t\u1ed5 ch\u1ee9c. H\u00ecnh th\u1ee9c c\u1ee7a s\u1ed5 c\u00e1i chung l\u00e0 \u0111\u01a1n gi\u1ea3n nh\u01b0ng hi\u1ec7u qu\u1ea3, v\u00e0 n\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i trong m\u1ecdi lo\u1ea1i h\u00ecnh t\u1ed5 ch\u1ee9c, t\u1eeb c\u00e1c doanh nghi\u1ec7p nh\u1ecf \u0111\u1ebfn c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn.<\/span><\/p>\n

S\u1ed5 c\u00e1i chung c\u00f3 nhi\u1ec7m v\u1ee5 ghi ch\u00e9p v\u00e0 t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c. T\u1eeb nh\u1eefng giao d\u1ecbch h\u00e0ng ng\u00e0y nh\u01b0 thu, chi, mua b\u00e1n h\u00e0ng h\u00f3a \u0111\u1ebfn nh\u1eefng s\u1ef1 ki\u1ec7n l\u1edbn h\u01a1n nh\u01b0 mua b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, t\u1ea5t c\u1ea3 \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi ch\u00e9p trong s\u1ed5 c\u00e1i chung. M\u1ed7i t\u00e0i kho\u1ea3n t\u00e0i ch\u00ednh trong t\u1ed5 ch\u1ee9c, ch\u1eb3ng h\u1ea1n nh\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3, c\u00f3 m\u1ed9t trang ri\u00eang trong s\u1ed5 c\u00e1i chung. Tr\u00ean m\u1ed7i trang n\u00e0y, c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c ghi ch\u00e9p chi ti\u1ebft, bao g\u1ed3m ng\u00e0y th\u1ef1c hi\u1ec7n, m\u00f4 t\u1ea3 giao d\u1ecbch, s\u1ed1 ti\u1ec1n thu ho\u1eb7c chi, v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng li\u00ean quan.<\/span><\/p>\n

S\u1ed5 c\u00e1i chung cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c. B\u1eb1ng c\u00e1ch t\u1ed5ng h\u1ee3p th\u00f4ng tin t\u1eeb c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c nhau v\u00e0o m\u1ed9t n\u01a1i duy nh\u1ea5t, s\u1ed5 c\u00e1i chung gi\u00fap ng\u01b0\u1eddi qu\u1ea3n l\u00fd v\u00e0 nh\u00e0 k\u1ebf to\u00e1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c. N\u00f3 c\u0169ng l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng cho vi\u1ec7c chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u00e2n t\u00edch hi\u1ec7u su\u1ea5t kinh doanh, v\u00ec th\u00f4ng tin t\u1eeb s\u1ed5 c\u00e1i chung th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o ra c\u00e1c b\u00e1o c\u00e1o chi ti\u1ebft v\u00e0 t\u1ed5ng h\u1ee3p.<\/span><\/p>\n

\"S\u1ed5<\/p>\n

4.2.2. S\u1ed5 c\u00e1i chi ti\u1ebft (Subsidiary Ledger)<\/i><\/b><\/h4>\n

S\u1ed5 c\u00e1i chi ti\u1ebft (Subsidiary Ledger) l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch chi ti\u1ebft trong t\u1eebng lo\u1ea1i t\u00e0i kho\u1ea3n c\u1ee5 th\u1ec3. H\u00ecnh th\u1ee9c c\u1ee7a s\u1ed5 c\u00e1i chi ti\u1ebft l\u00e0 linh ho\u1ea1t v\u00e0 t\u1eadp trung v\u00e0o vi\u1ec7c ghi ch\u00e9p c\u00e1c giao d\u1ecbch chi ti\u1ebft \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho vi\u1ec7c ph\u00e2n t\u00edch v\u00e0 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/p>\n

Trong s\u1ed5 c\u00e1i chi ti\u1ebft, thay v\u00ec ghi ch\u00e9p t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch tr\u00ean m\u1ed9t trang duy nh\u1ea5t nh\u01b0 s\u1ed5 c\u00e1i chung, c\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c chia nh\u1ecf th\u00e0nh c\u00e1c ph\u1ea7n nh\u1ecf h\u01a1n v\u00e0 m\u1ed7i ph\u1ea7n \u0111\u00f3 \u0111\u01b0\u1ee3c theo d\u00f5i trong m\u1ed9t s\u1ed5 c\u00e1i ri\u00eang. V\u00ed d\u1ee5, m\u1ed9t t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 c\u00f3 s\u1ed5 c\u00e1i chi ti\u1ebft cho t\u00e0i kho\u1ea3n kh\u00e1ch h\u00e0ng, t\u00e0i kho\u1ea3n nh\u00e0 cung c\u1ea5p, ho\u1eb7c t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho. M\u1ed7i lo\u1ea1i t\u00e0i kho\u1ea3n n\u00e0y s\u1ebd c\u00f3 m\u1ed9t s\u1ed5 c\u00e1i chi ti\u1ebft t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

B\u1eb1ng c\u00e1ch n\u00e0y, s\u1ed5 c\u00e1i chi ti\u1ebft gi\u00fap t\u1ed5 ch\u1ee9c theo d\u00f5i v\u00e0 ph\u00e2n t\u00edch c\u00e1c giao d\u1ecbch chi ti\u1ebft trong m\u1ed9t ph\u1ea1m vi nh\u1ecf h\u01a1n v\u00e0 d\u1ec5 qu\u1ea3n l\u00fd h\u01a1n. V\u00ed d\u1ee5, s\u1ed5 c\u00e1i chi ti\u1ebft cho t\u00e0i kho\u1ea3n kh\u00e1ch h\u00e0ng s\u1ebd ghi ch\u00e9p m\u1ecdi giao d\u1ecbch li\u00ean quan \u0111\u1ebfn kh\u00e1ch h\u00e0ng c\u1ee5 th\u1ec3, bao g\u1ed3m vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n, nh\u1eadn thanh to\u00e1n, v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3. \u0110i\u1ec1u n\u00e0y gi\u00fap cho vi\u1ec7c theo d\u00f5i t\u00ecnh tr\u1ea1ng n\u1ee3 ph\u1ea3i thu c\u1ee7a t\u1eebng kh\u00e1ch h\u00e0ng m\u1ed9t c\u00e1ch chi ti\u1ebft v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/p>\n

T\u01b0\u01a1ng t\u1ef1, s\u1ed5 c\u00e1i chi ti\u1ebft cho t\u00e0i kho\u1ea3n nh\u00e0 cung c\u1ea5p s\u1ebd ghi ch\u00e9p m\u1ecdi giao d\u1ecbch mua h\u00e0ng t\u1eeb nh\u00e0 cung c\u1ea5p, bao g\u1ed3m vi\u1ec7c nh\u1eadn h\u00f3a \u0111\u01a1n, thanh to\u00e1n, v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 \u0111\u1ed1i v\u1edbi nh\u00e0 cung c\u1ea5p. \u0110i\u1ec1u n\u00e0y gi\u00fap cho vi\u1ec7c ki\u1ec3m so\u00e1t v\u00e0 qu\u1ea3n l\u00fd t\u00ecnh tr\u1ea1ng n\u1ee3 ph\u1ea3i tr\u1ea3 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/span><\/p>\n

\"H\u01b0\u1edbng<\/p>\n

4.2.3. S\u1ed5 c\u00e1i ti\u1ec1n m\u1eb7t (Cash Book)<\/i><\/b><\/h4>\n

S\u1ed5 c\u00e1i ti\u1ec1n m\u1eb7t (Cash Book) l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 quan tr\u1ecdng nh\u1ea5t trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi ch\u00e9p v\u00e0 theo d\u00f5i t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ti\u1ec1n m\u1eb7t v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/span><\/p>\n

H\u00ecnh th\u1ee9c c\u1ee7a s\u1ed5 c\u00e1i ti\u1ec1n m\u1eb7t l\u00e0 m\u1ed9t b\u1ea3ng ghi ch\u00e9p \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c c\u1ed9t \u0111\u1ec3 ghi nh\u1eadn c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh. N\u00f3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c v\u00e0 duy tr\u00ec d\u01b0\u1edbi d\u1ea1ng s\u1ed5 s\u00e1ch ho\u1eb7c b\u1eb1ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. S\u1ed5 c\u00e1i ti\u1ec1n m\u1eb7t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c ph\u1ea7n nh\u01b0 ti\u1ec1n m\u1eb7t v\u00e0 c\u00e1c giao d\u1ecbch ng\u00e2n h\u00e0ng.<\/span><\/p>\n

N\u1ed9i dung c\u1ee7a s\u1ed5 c\u00e1i ti\u1ec1n m\u1eb7t t\u1eadp trung v\u00e0o vi\u1ec7c ghi ch\u00e9p c\u00e1c giao d\u1ecbch ti\u1ec1n m\u1eb7t nh\u01b0 thu, chi, g\u1eedi v\u00e0 r\u00fat ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng. M\u1ed7i giao d\u1ecbch th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi ch\u00e9p chi ti\u1ebft, bao g\u1ed3m ng\u00e0y th\u1ef1c hi\u1ec7n, m\u00f4 t\u1ea3 giao d\u1ecbch, s\u1ed1 ti\u1ec1n v\u00e0 t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng li\u00ean quan. C\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0 ghi nh\u1eadn m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a d\u1eef li\u1ec7u.<\/span><\/p>\n

S\u1ed5 c\u00e1i ti\u1ec1n m\u1eb7t cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn ti\u1ec1n m\u1eb7t v\u00e0 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c. B\u1eb1ng c\u00e1ch t\u1ed5ng h\u1ee3p th\u00f4ng tin t\u1eeb c\u00e1c giao d\u1ecbch ti\u1ec1n m\u1eb7t v\u00e0 ng\u00e2n h\u00e0ng v\u00e0o m\u1ed9t n\u01a1i duy nh\u1ea5t, s\u1ed5 c\u00e1i ti\u1ec1n m\u1eb7t gi\u00fap t\u1ed5 ch\u1ee9c hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh ti\u1ec1n m\u1eb7t v\u00e0 t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i c\u1ee7a m\u00ecnh. N\u00f3 c\u0169ng l\u00e0 c\u00f4ng c\u1ee5 h\u1eefu \u00edch cho vi\u1ec7c chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u00e2n t\u00edch hi\u1ec7u su\u1ea5t kinh doanh, v\u00ec th\u00f4ng tin t\u1eeb s\u1ed5 c\u00e1i ti\u1ec1n m\u1eb7t th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o ra c\u00e1c b\u00e1o c\u00e1o chi ti\u1ebft v\u00e0 t\u1ed5ng h\u1ee3p.<\/span><\/p>\n

4.2.4. S\u1ed5 c\u00e1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Fixed Assets Register)<\/i><\/b><\/h4>\n

S\u1ed5 c\u00e1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Fixed Assets Register) l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/span><\/p>\n

H\u00ecnh th\u1ee9c c\u1ee7a s\u1ed5 c\u00e1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u01b0\u1eddng l\u00e0 m\u1ed9t b\u1ea3ng ho\u1eb7c h\u1ec7 th\u1ed1ng ghi ch\u00e9p \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c logic v\u00e0 c\u1ea9n th\u1eadn. M\u1ed7i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi ch\u00e9p tr\u00ean m\u1ed9t trang ri\u00eang trong s\u1ed5 c\u00e1i n\u00e0y, gi\u00fap cho vi\u1ec7c theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd tr\u1edf n\u00ean d\u1ec5 d\u00e0ng h\u01a1n. Th\u00f4ng th\u01b0\u1eddng, c\u00e1c th\u00f4ng tin nh\u01b0 t\u00ean t\u00e0i s\u1ea3n, ng\u00e0y mua, gi\u00e1 tr\u1ecb g\u1ed1c, c\u00e1c kho\u1ea3n t\u0103ng gi\u1ea3m gi\u00e1 tr\u1ecb, chi ph\u00ed b\u1ea3o tr\u00ec v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c ghi ch\u00e9p chi ti\u1ebft.<\/span><\/p>\n

N\u1ed9i dung c\u1ee7a s\u1ed5 c\u00e1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eadp trung v\u00e0o vi\u1ec7c ghi ch\u00e9p c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua, b\u00e1n, b\u1ea3o tr\u00ec v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. C\u00e1c giao d\u1ecbch mua v\u00e0 b\u00e1n t\u00e0i s\u1ea3n, c\u0169ng nh\u01b0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn b\u1ea3o tr\u00ec v\u00e0 s\u1eeda ch\u1eefa th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi ch\u00e9p chi ti\u1ebft trong s\u1ed5 c\u00e1i n\u00e0y. Th\u00f4ng qua s\u1ed5 c\u00e1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 theo d\u00f5i v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a m\u00ecnh.<\/span><\/p>\n

S\u1ed5 c\u00e1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd, m\u00e0 c\u00f2n l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Th\u00f4ng tin t\u1eeb s\u1ed5 c\u00e1i n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh nh\u01b0 l\u1ee3i nhu\u1eadn, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 c\u1ee7a t\u1ed5 ch\u1ee9c. N\u00f3 c\u0169ng cung c\u1ea5p th\u00f4ng tin c\u1ea7n thi\u1ebft cho qu\u1ea3n l\u00fd \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111\u1ea7u t\u01b0, s\u1eed d\u1ee5ng v\u00e0 b\u1ea3o tr\u00ec c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Do \u0111\u00f3, s\u1ed5 c\u00e1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

5. C\u1ea5u tr\u00fac v\u00e0 c\u00e1ch th\u1ee9c ghi ch\u00e9p th\u00f4ng tin trong s\u1ed5 c\u00e1i<\/b><\/h2>\n

C\u1ea5u tr\u00fac v\u00e0 c\u00e1ch th\u1ee9c ghi ch\u00e9p th\u00f4ng tin trong s\u1ed5 c\u00e1i l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a quy tr\u00ecnh k\u1ebf to\u00e1n trong m\u1ecdi t\u1ed5 ch\u1ee9c. Qua s\u1ed5 c\u00e1i, c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi ch\u00e9p m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng, gi\u00fap t\u1ed5 ch\u1ee9c hi\u1ec3u r\u00f5 v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1ch c\u1ea5u tr\u00fac v\u00e0 th\u1ef1c hi\u1ec7n ghi ch\u00e9p th\u00f4ng tin trong s\u1ed5 c\u00e1i:<\/span><\/p>\n

5.1. C\u1ea5u tr\u00fac c\u1ee7a s\u1ed5 c\u00e1i<\/b><\/h3>\n

Trang t\u1edd: M\u1ed7i t\u00e0i kho\u1ea3n trong s\u1ed5 c\u00e1i th\u01b0\u1eddng c\u00f3 m\u1ed9t trang t\u1edd ri\u00eang bi\u1ec7t. Trang t\u1edd n\u00e0y ch\u1ee9a c\u00e1c th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n \u0111\u00f3.<\/span><\/p>\n

C\u1ed9t d\u1eef li\u1ec7u: Tr\u00ean m\u1ed7i trang t\u1edd, th\u00f4ng th\u01b0\u1eddng s\u1ebd c\u00f3 c\u00e1c c\u1ed9t d\u1eef li\u1ec7u \u0111\u1ec3 ghi ch\u00e9p c\u00e1c th\u00f4ng tin quan tr\u1ecdng c\u1ee7a giao d\u1ecbch, bao g\u1ed3m:<\/span><\/p>\n